Entry for Factory Labor Costs

A summary of the time tickets is as follows:

Job No.	Amount
100	$2,240
101	1,860
104	3,400
108	3,900
Indirect	11,940
111	2,380
115	1,560
117	10,570

Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank.

	Work in Process
	Factory Overhead
	Wages Payable